How to File 2025 Tax Return Using Net Income Norm

Ahead of the 2025 personal income tax return deadline, the Directorate General of Taxes (DGT) provides the Net Income Norm (NIN) as a simplified way to determine taxable net income. NIN lets individual taxpayers engaged in business or freelance activities calculate tax without full bookkeeping.

The norm is available to those whose gross turnover does not exceed IDR 4.8 billion per year and who keep only simple records. Taxpayers must notify the DGT of NIN use through the Coretax portal or their local tax office by 31 December 2025, submitting an electronic form with the tax year, turnover, and domicile.

Using NIN reduces administrative burden, saves time, and ensures compliance with the progressive tax rates. Failure to notify on time may lead the tax authority to reject the norm and require complete accounting records.